增值税暂行条例(6)

作者:admin

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2014-4-9 11:25

第九条 纳税人购进货物或者应税劳务,未按照规定取得并保存增值税扣税凭证,或者增值税扣税凭证上未按照规定注明增值税额及其他有关事项的,其进项税额不得从销项税额中抵扣。
Article 9 Where taxpayers purchasing goods or taxable services have not obtained and kept the VAT credit document in accordance with the regulations, or the VAT payable and other relevant items in accordance wit h the regulations are not indicated on the VAT credit document, no input tax shall be credited against the output tax.

第十条 下列项目的进项税额不得从销项税额中抵扣:
Article 10 Input tax on following items shall not be credited against the output tax:

(一)购进固定资产;
(1)Fixed assets purchased;

(二)用于非应税项目的购进货物或者应税劳务;
(2)Goods purchased or taxable services used for non-taxable items;

(三)用于免税项目的购进货物或者应税劳务;
(3)Goods purchased or taxable services used for group welfare or personal consumption;

(四)用于集体福利或者个人消费的购进货物或者应税劳务;
(4)Goods purchased or taxable services used for group welfare or personal consumption;

(五)非正常损失的购进货物;
(5)Abnormal losses of Goods purchased;